Let's divide 439678 by 8
We're looking to find how many times 8 goes into 439678.

Moving on to step 1:
4 divided by 8 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 8

On to step 2:
8 goes into 43 5 times with a remainder of 3.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 40 from 43 and we're left with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 8

Advancing to step 3:
When dividing 39 by 8, we get 4 with a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 54.0
Subtract 32 from 39 to get 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 8

On to step 4:
When dividing 76 by 8, we get 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 549.0
The remainder is 4 after subtracting 72 from 76.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 8

Step 5:
8 goes into 47 5 times with a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 5495.0
If we take 40 away from 47, we end up with 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 8

Let's proceed to step 6:
The number 8 fits into 78 9 times, leaving a remainder of 6.
The next digit of our result is 9. 
Result so far: 54959.0
If we subtract 72 from 78, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
8 can be fit into 60 7 times, resulting in a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 54959.7
The remainder is 4 after subtracting 56 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 8:
If we divide 40 by 8, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 54959.75
Subtract 40 from 40 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
8 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 54959.75
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
8 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 54959.75
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 54959.75 and a remainder of 0.0.